Computation of equivalent units
[DOC File]CHAPTER 8
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8.20 (20 min) Equivalent units computation, weighted-average method. Physical units Degree of Completion Equivalent Units Flow of units Materials Conversion Materials Conversion Units to account for: Beginning WIP 1,000 Units started 12,000 Total units to account for 13,000 Units accounted for: Completed and transferred out 9,000 100% 100% ...
[DOC File]CHAPTER 18
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1. Solution Exhibit 18-25, Panel A, shows the computation of the equivalent units of work done in September 2011 for direct materials (2,550 units) and conversion costs (2,700 units). (This computation is the same for FIFO and standard-costing.) 2.
[DOC File]College of Engineering | University of Nebraska–Lincoln
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Units: 𝑵∙𝒎 . or. 𝒍𝒃∙𝒇𝒕. Computation: Scalar (mostly 2D) Moment about : Note: Important there is no reference to . 𝑶! Moment about : Note: as can be seen from the equivalence of the couples with regards to different points of application, couple is a free vector with no importance of point of application. Sign:
[DOCX File]Rogue Community College
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Computation of equivalent units: The . beginning work in process. in . not part. of the equivalent units of production formula as they would have probably be completed and transferred out. The . units transferred out. will be . 100% complete. for both materials and conversion costs. Therefore 700,000 units x 100% = 700,000 under both the ...
[DOC File]Chapter 5--Product and Service Costing: A Process Systems ...
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Equivalent units calculated using the weighted average method is the total of two parts: WA equivalent units = Units completed during the period + (Units in ending WIP × Percentage completed this period) Review textbook Exhibit 5-11, which shows the equivalent units of production computation using the weighted average method.
[DOC File]Study Guide Solutions -- Chapter 7
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(a) The equivalent unit computation would include only the marketable units transferred out plus the work done on the units still in process at the end of the period. 2. (d) The cost of normal shrinkage and scrap is a product cost that attaches to the inventory rather than a period cost that is expensed when it occurs. 3.
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